
Important employment related securities
Due
to HMRC technical difficulties when filing 2014/2015 annual share scheme
returns last year, this year’s 2015/2016 annual share scheme returns service
will be released in stages as explained below.
- EMI (Enterprise Management
Incentives) and ‘Other’ (non-tax advantaged arrangements)
in .ods format will be able to be submitted from the 6th April 2016.
(Please
note HMRC are currently dealing with technical difficulties when accepting the
.ods files on submissions, HMRC are currently working to fix this issue)
- SIP (Share Incentive
Plan), SAYE (Save as You Earn) and CSOP (Company
Share Option Plan) returns in .ods, and those in the less widely used .csv
format, will be accepted a few weeks later, in good time before the filing
deadline.
RM2
will be giving regular updates on changes within the HMRC Employment Related
Securities service.